Older question but I thought I’d add my experience.
I work on a unity 3.5.X project that targets desktop and Android (specifically touchscreen PCs and Android tablets). We use Linq extensively in out project and have not run into any issues yet.
That being said the client side queries are quite simple (where, min, max, orderby, select). We do use a lot of the extension methods as well (ToList, SelectAtIndex etc). Haven’t had a problem yet (other than MonoDevelop completion not being up to par with VisualStudio).
Most of Linq extension methods from Linq for Collections are not working with IEnumerables on iOS since they require AOT runtime compiler which is not supported.
However there is a Linq for iOS library on Asset Store that is similar to Linq but doesn’t require a runtime compiler. So you can use it on iOS.